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1、 Intangible assets appraisal and the out-of-standard countermeasuresEnzo Baglieri Vittorio Chiesa Alberto GrandoABSTRACT Intangible assets are increasingly considered the ultimate roots of companys success.This paper aims to propose a method to estimate the value embedded in R&D activities,which cou
2、ld be used for: (i) a una tantum evaluation of a firms value, related tospecific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, withthe perspective of the economic reporting, focused to estimate the R&D shareholdervalue creation. The proposed framework is based on the as
3、sumption that there is astrong relationship between the R&D contribution to shareholder value and theoperational performance of R&D activities. The paper describes such a framework aswell as an empirical application.KEY WORDS:intangible assert; Evaluation of intangible assets;R&D Evaluation.INTRODUC
4、TION Intangible assets evaluation, more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly a big improvement.But, in the invisible Asset appraisal.Work in the occurr
5、ence of is tempered out-of-standard caused concerns.THE PERFORMANCE OF ANOMIE A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex disorder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways, summarized up ma
6、inly displays in the following four aspects.One is the legal anomie.Intangible assets assessment is certain laws, regulations, under the guidance of the state, is based on the policy norms, whatever the nature of the enterprise, regardless of what form of intangible assets evaluation cannot violate
7、national legal norms.But some appraisal institution ignore the state laws and regulations, made many violate state laws and regulations, make something intangible assets evaluation work to appear anomie phenomenon.Some enterprises in no property changes, hire or the entrusted assets evaluation its g
8、oodwill, some still through the news media released its value.This is severely violated the relevant state strictly prohibited without property transactions purpose the rules published the goodwill assessment.Enterprise and advertising department released to the public does not have legal effectiven
9、ess of information, is unfair competition, violation of the anti-unfair competition law and advertising, is obvious illegal behavior.Some assessment institution does not obey the current national laws and regulations, not realistic evaluation purpose to evaluate conclusion.Some valuation institution
10、 on the intangible asset of an enterprise when evaluating not take the realistic manner, even business requirements, should be quick to enterprises intangible assets evaluation for hundreds of millions, billions of even tens of billions.If this phenomenon is RenJiZiRan up is bound to the order of th
11、e real dangers valuation industry.Some appraisal institution without obtaining legal appraisal qualifications, or hired without evaluating qualification for evaluation personnel.Illegal appraisal institution plus illegal evaluation personnel, itself lacks the necessary legal basis, the appraisal con
12、clusion must be that does not have legal effectiveness.Two is the financial anomie.Intangible assets evaluation with basic financial accounting shall be for basic basis, should establish a set of complete financial accounting system and evaluation system, no financial accounting of the intangible as
13、sets evaluation is lack of accounting basis.Lack of accounting is the basis of the evaluation is not science, is not be legal norms.But some evaluation institutions to enterprise intangible assets evaluation, doesnt follow Financial managements basic requirements for scientific financial accounting,
14、 even simple financial statistics are not carried out, it is evaluate conclusion, this is and not serious practice.Evaluate conclusion is against financial standard, of course, is not reliable.Three is ethical anomie.Intangible assets evaluation compared with tangible assets evaluation more complex
15、in the appraisal process, the subjective factors, agent proportion also much greater.Evaluate conclusion is correct, whether accord with the objective reality, to a great extent, depends on the ideological and moral qualities of personnel assessment of the quality and the occupation morals of level.
16、The appraisal industry professional ethical requirements appraisal institution and evaluation personnel shall, in line with responsible to society, is responsible for the customer attitude, make every effort to make the assessment work do serious, careful, make the assessment conclusion objective, fair, and not to cater to a need or pursue certain sensation effect, make the assessment work appeared arbitrary.But some appraisal i
